EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case

Categoria dell'articolo: Article

Pubblicato online: 14 ott 2021

Pagine: 20 - 31

Ricevuto: 22 dic 2020

Accettato: 28 mag 2021

DOI: https://doi.org/10.2478/ntaxj-2021-0003

Parole chiave

Inter-taxpayer equity, EU tax law, State aid, Apple, fairness

© 2021 Moritz Scherleitner et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.